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Generally, Bahrain follows the terms of the Agreement, including the harmonised standard VAT rate of 5%, but has a wider range of zero and reduced VAT rates to provide subsidies to the less well off in society.
The current rates are:
Bahrain VAT rates | ||
Rate | Type | Which goods or services |
5% | Standard | All other supplies of goods or services, including imports, in accordance with the Unified VAT Agreement |
0% | Zero | Basic foodstuffs; domestic and international transport; new properties; healthcare; exports of goods and services; high-value metals; oil and gas; education; and medicine and medical equipment |
0% | Exempt | Sale and lease of real estate; and financial services |
+44 (0)1273 022400